REGIsfERED COMPANY NUMBER: 02277014 (England and Wales)
REGISTERED CHARITY NUMBER: 519937
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
FOR
THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
Page
Report of the Trustees
Independent Examlner's Report
Statement of Financlal Activlties
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
io
Notes to the Financial Statements
11 to 20
Detailed Statement of Financial Activities
21 to 22

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report
with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the
provisions of Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objects are to advance the education of children below compulsory school age in the Electoral Wards
of Calder Valley and Luddenden Foot of the the Metropolitan Borough of Calderdale and its surrounding districts and
in particular for the children of lone parent families by-
a) Providing safe and satisfying group play in which parents have the right to take part
b) Educating and informing the general public and official bodies by publicising the work of the association and by
making it known the needs of lone parents and other families with dependant children
c) Encouraging other charitable activities through which parents may help the children
The charity's aim is to provide high quality childcare in a nurturing and stimulating environment. The charity also
aims as a charitable organisation to be affordable and accessible to as wide a range of people as possible and to be
integrated into our local community.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity has continued to provide day care nursery facilities to children below compulsory school age during the
year under review.
The total income for the year was £775,088 (2024: £601,516) resulting in an inflow/(outflow) of £136,803 (2024.,
£1,548).
Performance
In 2024-25 The Nursery continued to deliver caring and good quality nursery care to the children of Hebden Bridge.
The trustees remain very grateful to the staff and management team for the care and diligence they bring to
Crossley Mill. The number of children enrolled remains high, both for the Nursery and for the holiday club (with
sizeable waiting lists) and these both reflect the esteem in which the nursery is held and also the need for our
services.
The implication of these high rolls financially is that in FY25 we have continued to consolidate financially and save
fl towards building works to extend our estate in the future as part of our long-term plan to increase provision and
provide more varied facilities to the future children at the Nursery. In 2024-25 the architect commissioned by
Crossley Mill has progressed designs and consulted stakeholders, rneaning that we anticipate being in a position to
seek planning permission in the Autumn of 2025. Last year in the Annual Report we indicated that building works
would be c. 3-5 years in the future- the progress this year indicates that timeline remains on track.
This is in addition to the short-term investments we make in the fabric of the building, which have continued
including a refurbishment of the staff-room which in previous years had been deprioritised in favour of
improvements to childcare rooms. The Board were pleased to be able to fund these modest but high-impatt
improvements, enabling staff to relax and reset in between caring for children
and carers will endorse is necessary.
which we are confident our parents
As reported last year, we have prepared to update the Articles of Association, effectively our constitution which sets
out how Nursery will be governed as a charity. To recap: our existing articles date back c. 30 years and charity
legislation has moved on, as have governance practices. In 2024-25 we consulted on the revised Articles with
Members and also from the Charity Commission. In Autumn 2025 this will progress to a Special Resolution to adopt
the new Article5, and then final approval from the Charity Commission.
Finally, as Chairman, I wish to thank the trustees who serve on the Board for their continuing voluntary support.
The variety of experiences, and consistency of commitment, benefits the Nursery considerably.
Page I

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
FINANCIAL REVIEW
Nursery
Early Education grant
The charity receives, on behalf of parents with eligible children, education grant monies from the local education
authority. The education grant covers up to a maxitnum 30 hours education funding per week for a maximum of
thirty eight weeks per year during the term tirne however the nursery ha5 taken the decision to spread the offering
from the local education authority over 50 weeks of the year allowing parents more access to childcare outside
terni time. The Early Education Funding grant is accounted for separately as a restricted fund.
Investment policy
The charity put in place in 2017-18 an updated Investment Policy in line with Charity Commission guidelines that
cash reserves should be invested appropriately. The revised policy required the charity to invest a subset of our
cash reserves. in an appropriately low-risk, ethical investment vehicle. The charity took steps in 2018-19 to
execute this policy and invest in a specialist charity investment fund. The Investment Policy & Reserves policy has
been reviewed in March 2025.
Reserves policy
The trustees have considered, in line with Charity Commission guidelines, what their reserve requirements are and
have set a policy which reflects their wish to maintain their activities. The total capital and reserves at 31 March
2025 were £606,692 (2024: £469,889).
The funds split at 31st March 2025 was..
Unrestricted £410,061
Restritted £196,631
The trustees consider that the above resources are sufficient to support and maintain the charity's programme of
services. The ethical investment trust and deposit bank account holds our 'Reserves' and should hold sufficient
money to meet all outstand ing liabilities.
Crossley Mill Nursery is located in a stone built building on the canal side. The site is considered secure although it
is possible that the building could be vandalised or burnt down. Insurance to the value of the building and contents
must be in place for this eventuality and any costs which arise as a consequence thereof. Following careful
consideration of the current inherent risks of operating in childcare, a reserves target of between three and four
months of staff wages (incl. holiday pay) plus any intended capital expenditure is considered to be sufficient. This
represents a range of £IOO,000 to £120,000 excluding any capital expenditure planned. This range will cover
perceived risks in allowing expenditure to be met and ensure best bank rates whilst ensuring money is not being
held inappropriately. This policy is reviewed on an annual basis.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Hebden Bridge Nursery Action Group Limited is a charitable company limited by guarantee, incorporated 14 July
1988 and registered as a charity on 27 July 1988. The company was established under a Memorandurn of Articles
which established the objects and powers of the charitable company and is governed under its Articles of
Association. In the event of the company being wound up members have agreed to contribute a sum not exceeding
£1.
Appointment and retirement of trustees
The number of trustees must not be less than three or more than twenty at any time.
Trustees are required to retire from office on a rotation basis at the Annual General Meeting. The trustees required
to retire by rotation are those who have been longest in office.
If the charity, at the meeting at which a trustee retires by rotation, does not fill the vacancy the retiring trustee, if
willing to act, is reappoi nted unless it has been resolved at a meeting not to fill the vacancy,
No other person can be appointed or reappointed a5 trustee unless they are recommended by the trustees.
additional trustees can be appointed provided that it does not exceed the fixed number of appointments in
accordance with the Articles of Association.
The induction of new trustees is completed by existing trustees.
Page 2

THE HEBDEN BRIDGE NURSERY ACTION
GROUP UMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure and how decisions are made
The charity is required to hold not less than two General Meetings, including an Annual General Meeting, in every
calendar year at such time and place as is determined by the Board.
The board can, whenever it thirlks fit, convene an Extraordinary General Meetirlg, and will upon requisition of not
less than ten members, convene an Extraordinary General Meeting.
A resolution put to the vote of the meeting is decided on a show of hands, unless a poll is, before or upon the
declaration of the result of the show of hands, demanded by the Chairperson or at least three members present in
person.
Each member has one personal vote at a General Meeting and all votes must be given personally.
In a case of equality votes, whether on a show of hands or on a poll, the Chairperson is entitled to a second or a
casting vote.
Day to day management is delegated to managers, with oversight by and reporting to the board of trustees. The
board of trustees meets approximately every 6 - 8 weeks throughout the year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02277014 (England and Wales)
Reglstered Charity number
519937
Registered offlce
Crossley Mill Nursery
New Road
Hebden Bridge
West Yorkshire
HX7 8AD
Trustees
Mr A Bradley (Chairman)
Mrs R Gosden (resigned 25.9.24)
Mrs S Crossland
Mrs N Goodwin (resigned 26.3.25)
Mrs S Rymer
Mr I P Rymer
Ms E Vail
Ms A Elsom
Mrs H Jakubowski (Co-Treasurer) (appointed 31.7.24)
Independent Examiner
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
Sollcitors
Bates Wells
10 Queen Street Place
London
EC4R IBE
Page 3

THE HEBDEN BRIDGE NURSERY AcfIoN
GROUP LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
REFERENCE AND ADMINISTRATIVE DEtAILS
Bankers
Co-operative bank
BUSINESS DIRECT
P O Box 250,
Skelmerdale
England
WN8 6WT
PUBLIC BENEFrr
The trustees have referred to the guidance contained in the Charity Commissions. general guidance on public
benefit when reviewing the aims and objectives of the charity and in planning future attivities.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
relating to small companies.
Approved by order of the board of trustees on
and signed on its behalf by:
MrABra
ley - Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE HEBDEN BRIDGE NURSERY ACTION
GROUP UMITED
Independent examlner's report to the trustees of The Hebden Bridge Nursery Action Group Limited
{'the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31st March 2025.
Responsibilities and basis of report
A5 the charity's trustees of the Company (and also its direttors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts
as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examlner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can
confirm that l am qualified to undertake the examination because I am a member of the Institute of Chartered
ryccountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting record5 were not kept in respect of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Dakin FCA
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
26th November 2025
Page 5

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31ST MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestrirted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable actlvities
Total activities
464,245
309,361
773,606
599,393
Investment income
1,482
1,482
2,123
Total
465,727
309,361
775,088
601,516
EXPENDITURE ON
Charitable activit5es
Total activities
317,424
318,112
635,536
604,456
Net gains/(losses) on investments
(2,749)
(2,749)
4,488
NET INCOME/(EXPENDrruRE)
145,554
(8,751)
136,803
1,548
RECONCILIATION OF FUNDS
Total funds brought forward
264,507
205,382
469,889
468,341
TOTAL FUNDS CARRIED FORWARD
410,061
196,631
606,692
469,889
The notes form part of these financial statements
Page 6

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
BALANCE SHEET
31ST MARCH 2025
2025
2024
Notes
FIXED ASSErs
Tangible assets
Investments
li
12
356,057
135,866
371,381
68,614
491,923
439,995
CURRENT ASSETS
Debtors
Cash at bank
13
16,000
111,507
13,964
24,595
127,507
38,559
CREDITORS
Amounts falling due within one year
14
(12,738)
(8,665)
NET CURRENT ASSETS
114,769
29,894
TOTAL ASSETS LESS CURRENT
LIABILITIES
606,692
469,889
NET ASSErs
606,692
469,889
FUNDS
Unrestricted funds
Restricted funds
16
410,061
196,631
264,507
205,382
TOTAL FUNDS
606,692
469,889
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the
year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of
the Companies Att 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficlt for each financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Att 2006 relating to financial statements, so far as applicable to the
charitable company.
(b)
The notes form part of these financial statements
Page 7
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
BALANCE SHEET - continued
31ST MARCH 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue
..2LIl.iilkn.￿............,....... and were signed on its behalf by..
on
Mr A Bradley - Trustee
The notes form part of these financial statements
Page 8

THE HEBDEN BRIDGE NURSERY AcfIoN
GROUP LIMITED
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
Notes
Cash flows from operating activitles
Cash generated from operations
157,237
10,889
Net cash provided by operating activities
157,237
10,889
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of asset investments
Sale of fixed asset investments
Dividends received
(1,806)
(67,252)
(2,749)
1,482
(125,870)
19,999
2,123
Net cash used in investing activities
(70,325)
(103,748)
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
86,912
(92,859)
24,595
117,454
Cash and cash equivalents at the end
of the reporting period
111,507
24,595
The notes form part of these financial statements
Page 9

THE HEBDEN BRIDGE NURSERY ACTION
GROUP UMITED
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31ST MARCH 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING AcfIvITIES
2025
2024
Net income for the reporting period (as per the Statement of
Flnancial Activlties)
Adjustments for:
Depreciation charges
Losses/(gain) on investments
Loss on disposal of fixed assets
Dividends received
(Increase)/decrease in debtors
Increase/(decrease) in creditors
136,803
1,548
16,610
2,749
520
(1,482)
(2,036)
4,073
16,311
(4,488)
334
(2,123)
1,248
(1,941)
Net cash provided by operations
157,237
10,889
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net cash
Cash at bank
24,595
86,912
111,507
24,595
86,912
111,507
Total
24,595
86,912
111,507
The notes form part of these financial statements
Page 10

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTING POUCIES
Basis of preparing the financial statements
The Financial Statements of the charitable company, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2015),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of ]￿land. and the Companies Act 2006. The financial statements have been prepared under the
historical cost convention.
The financial statements are presented in Sterling which is the function Cur￿ncY of the company and
rounded to the nea￿st £.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
All grants and contractual payments are included on a receivable basis.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals
basis and has been classified under headings that aggregate all cost related to the category. Where costs
cannot be directly attributed to particular headings they have been allocated to activities on a basis
consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Freehold property
Fixtures and fittings
Straight line over 10 years and 50 years
15 % to 330/0 on reducing balance and IOO/o on cost
Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and
CorporationTaxes Act 1988. Accordingly, there is no taxation charge in these accounts.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 11
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
INVESTMENT INCOME
2025
2024
Other fixed asset invest - FII
1,482
2,123
INCOME FROM CHARITABLE ACTIVITIES
2025
Total
activities
2024
Total
activities
Nursery fees
Bank interest receivable
Fundraising and donations
Government grants received
462,435
874
836
309,461
436,450
263
350
162,330
773,606
599,393
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 5)
Support
costs (see
note 6)
Totals
Total activitie5
440,818
194,718
635,536
DIREcr cosrs OF CHARITABLE ACTIVITIES
2025
2024
staff costs
Operational costs
Provision of daycare nursery
Depreciation
Loss on sale of assets
379,497
10,909
33,282
16,610
520
364,221
9,053
34,215
16,311
334
440,818
424,134
SUPPORT COSTS
Governance
costs
Management
Other
Totals
Total activities
180,422
7,266
7,030
194,718
Page 12
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31sr MARCH 2025
SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
2025
Total
activities
2024
Total
activities
Wages
Social security
Rates and water
Insurance
Light and heat
Repairs and maintenance
Office expenses
Sundries
Bookkeeping
Accountancy fees
60,925
28,647
12,344
21,447
17,948
33,763
5,348
7,266
3,600
3,430
60,035
30,672
12,092
22,951
15,436
21,677
3,571
6,904
3,514
3,470
194,718
180,322
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025
2024
Depreciation - owned assets
Deficit on disposal of fixed assets
16,610
520
16,310
334
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31st March 2025 nor for the year
ended 31st Narch 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31st march 2025 nor for the year ended
31st March 2024,
srAFF COSTS
2025
2024
Wages and salaries
Social security costs
440,422
28,647
424,256
30,672
469,069
454,928
The average monthly number of employees during the year was as follows:
2025
24
2024
24
Nursery and administrative staff
No employees received emoluments in excess of £60,000.
Page 13
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31ST MARCH 2025
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Total activities
440,662
158,731
599,393
Investment income
2,123
2,123
Total
442,785
158,731
601,516
EXPENDITURE ON
Charltable activltles
Total attivities
436,838
167,618
604,456
Net gains on investments
4,488
4,488
NET INCOME/(EXPENDZTURE)
10,435
(8,887)
1,548
RECONCILIATION OF FUNDS
Total funds brought forward
254,072
214,269
468,341
TOTAL FUNDS CARRIED FORWARD
264,507
205,382
469,889
11.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Totals
COST
At 1st April 2024
Additions
Disposals
660,308
65,192
1,806
(2,073)
725,500
1,806
(2,073)
At 31st March 2025
660,308
64,925
725,233
DEPRECIATION
At 1st April 2024
Charge for year
Eliminated on disposal
301,487
12,086
52,632
4,524
(1,553)
354,119
16,610
(1,553)
At 315t March 2025
313,573
55,603
369,176
NET BOOK VALUE
At 31st March 2025
346,735
9,322
356,057
At 31st March 2024
358,821
12,560
371,381
Page 14
continued...

THE HEBDEN BRIDGE NURSERY AcfIoN
GROUP LIMITED
NOTES TO THE FINANCIAL sfATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
12.
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At 1st April 2024
Additions
Revaluations
68,614
70,001
(2,749)
At 31st March 2025
135,866
NET BOOK VALUE
At 31st March 2025
135,866
At 31st March 2024
68,614
There were no investment assets outside the UK.
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Prepayments
95
15,905
360
13,604
16,000
13,964
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Social security and other taxes
Accrued expenses
2,146
5,130
5,462
2,762
5,903
12,738
8,665
15.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restricted
fijnds
Fixed a55ets
Investments
Current assets
Current liabilities
159,426
135,866
127,507
(12,738)
196,631
356,057
135,866
127,507
(12,738)
371,381
68,614
38,559
(8,665)
410,061
196,631
606,692
469,889
Page 15
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMrrED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
16.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
264,507
145,554
410,061
Restricted funds
Removing Barriers Grant
The Crossley Mill Fund
284
205,098
{43)
(8,708)
241
196,390
205,382
(8,751)
196,631
TOTAL FUNDS
469,889
136,803
606,692
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
465,727
(317,424)
(2,749)
145,554
Restricted funds
Removing Barriers Grant
Early Education Funding
The Crossley Mill Fund
Inclusion Fund ing
EHC Funding
DAF Funding
EYPP & Dep
(43)
(273,201)
(8,708)
(20,444)
(9,720)
(1,820)
{4,176)
(43)
273,201
(8,708)
20,444
9,720
1,820
4,176
309,361
(318,112)
(8,751)
TOTAL FUNDS
775,088
(635,536)
(2,749)
136,803
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
254,072
10,435
264,507
Restricted funds
Removing Barriers Grant
The Crossley Mill Fund
Inclusion Funding
334
213,806
129
(50)
(8,708)
(129)
205,098
214,269
(8,887)
205,382
TOTAL FUNDS
468,341
1,548
469,889
Page 16
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMrrED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31ST MARCH 2025
16.
MOVEMENT IN FUNDS - continued
Comparative net movement in fijnds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
442,785
(436,838)
4,488
10,435
Restricted funds
Removing Barriers Grant
Early Education Funding
The Crossley Mill Fund
Inclusion Funding
EHC Funding
DAF Funding
(50)
(141,154)
(8,708)
(14,935)
(1,890)
(881)
(50)
141,154
(8,708)
(129)
14,806
1,890
881
158,731
(167,618)
(8,887)
TOTAL FUNDS
601,516
(604,456)
4,488
1,548
A cUr￿nt year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
254,072
155,989
410,061
Restricted funds
Removing Barriers Grant
The Crossley Mill Fund
Inclusion Funding
334
213,806
129
(93)
(17,416)
(129)
241
196,390
214,269
(17,638)
196,631
TOTAL FUNDS
468,341
138,351
606,692
Page 17
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
16.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
908,512
(754,262)
1,739
155,989
Restricted funds
Removing Barriers Grant
Early Education Funding
The Crossley Mill Fund
Inclusion Fundi ng
EHC Funding
DAF Funding
EYPP & Dep
(93)
(414,355)
(17,416)
(35,379)
(11,610)
(2,701)
(4,176)
(93)
414,355
(17,416)
(129)
35,250
11,610
2,701
4,176
468,092
(485,730)
(17,638)
TOTAL FUNDS
1,376,604
(1,239,992)
1,739
138,351
Page 18
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
16.
MOVEMENT IN FUNDS - continued
Purposes of restricted funds
Early Education Funding
The early education funding received from the local education
authority enables the charity to provide free education to eligible
children of up to 30 hours per week for a maximum of thirty eight
weeks a year.
Removing Barriers Grant
This grant was received from Calderdale Council in or(Jer to fund play
furniture. The balance is reducing as the associated furniture
depreciates.
The Crosslev Mill Fund
The building used by the charity, Crossley Mill, was purchased with
the aid of fundraising. The Crossley M ill Fund and the building
purchased by it are treated as restricted funding. The balance is
reduced as the building depreciates.
Inclusion Funding
The Inclusion Funding received from the local education authority
enables the charity to support the inclusion of individual children with
special educational needs and disabilities (SEND), i n the form of
enhanced provision and intervention that will impact on the children's
progress and outcomes.
EHC Funding
The EHC Funding received from the local education authority enables
the charity to support children on an education, health and care
(EHC) plan. EHC plans identify educational, health and social needs
and set out the additional support required to meet those needs.
DAF Funding
The Disability Access Funding received from the local education
authority enables the charity to support children with disabilities or
special educational needs. The aim of the DAF is to help give children
who are disabled access to free childcare, by making reasonable
adjustments to their settings or helping with building capacity.
EYPP/Dep funding
EYPPIDep funding the Early Years Pupil Premium and Deprivation
Supplement funding received from the local education authority
enables the charity to support disadvantaged children's learning and
target under-achievement amongst funded children by providing
additional resources to promote their opportunity to achieve at
equivalent levels to other children and, where it is needed, to fund a
FSM or paid-for-meal for any eligible child.
Page 19
continued...

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
NOTES TO THE FINANCIAL sfATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025
17.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
Page 20

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Investment income
Other fixed asset invest - FII
1,482
2,123
Charitable activities
Nursery fees
Bank interest receivable
Fundraising and donations
Government grants received
462,435
874
836
309,461
436,450
263
350
162,330
773,606
599,393
Total incoming resources
775,088
601,516
EXPENDITURE
Charitable activities
Wages
Operational costs
Provision of daycare nursery
Depreciation of tangible fixed assets
Loss on sale of tanglble fixed assets
379,497
10,909
33,282
16,610
520
364,221
9,053
34,215
16,311
334
440,818
424,134
Support costs
Management
Wages
Social security
Rates and water
Insurance
Light and heat
Repairs and maintenance
Office expenses
60,925
28,647
12,344
21,447
17,948
33,763
5,348
60,035
30,672
12,092
22,951
15,436
21,677
3,571
180,422
166,434
other
Sundries
7,266
6,904
Governance costs
Bookkeeping
Accountancy fees
3,600
3,430
3,514
3,470
7,030
6,984
Total resources expended
635,536
604,456
Net income/(expenditure) before galns
and losses
139,552
(2,940)
This page does not form part of the statutory financial statements
Page 21

THE HEBDEN BRIDGE NURSERY ACTION
GROUP LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
Reallsed recognised gains and losses
Realised gains1(1055es) on fixed asset
investments
(2,749)
4,488
Net income
136,803
1,548
This page does not form part of the statutory financial statements
Page 22